India - Income Tax Act 2010 - Saarc

R. 92 I.T. ACT, 1961 1.984Penalties.89. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]Subsistence allowance.90. (1) When a defaulter is arrested or detained in the civil prison, the sumpayable for the subsistence of the defaulter from the time of arrest until heis released shall be borne by the 24 [Tax Recovery Officer].(2) Such sum shall be calculated on the scale fixed by the State Government forthe subsistence of judgment-debtors arrested in execution of a decree of a civilcourt.(3) Sums payable under this rule shall be deemed to be costs in the proceeding:Provided that the defaulter shall not be detained in the civil prison or arrested onaccount of any sum so payable.Forms.91. The Board may prescribe the form to be used for any order, notice, warrant,or certificate to be issued under this Schedule.Power to make rules.92. (1) The Board may make rules, consistent with the provisions of this Act,regulating the procedure to be followed by 25 [Chief Commissioners,Commissioners], Tax Recovery Officers and other officers acting under thisSchedule.(2) In particular, and without prejudice to the generality of the power conferredby sub-rule (1), such rules may provide for all or any of the following matters,namely:—(a) the area within which 25 [Chief Commissioners, Commissioners] orTax Recovery Officers may exercise jurisdiction;(b) the manner in which any property sold under this Schedule may bedelivered;(c) the execution of a document or the endorsement of a negotiableinstrument or a share in a corporation, by or on behalf of the TaxRecovery Officer, where such execution or endorsement is requiredto transfer such negotiable instrument or share to a person who haspurchased it under a sale under this Schedule;(d) the procedure for dealing with resistance or obstruction offered byany person to a purchaser of any immovable property sold under thisSchedule, in obtaining possession of the property;(e) the fees to be charged for any process issued under this Schedule;24. Substituted for “*Assessing Officer” by the Direct Tax Laws (Amendment) Act, 1989, w.e.f.1-4-1989.*Substituted for “Income-tax”, ibid., w.r.e.f. 1-4-1988.25. Substituted for “Tax Recovery Commissioners” by the Direct Tax Laws (Amendment) Act,1987, w.e.f. 1-4-1989. Earlier, it was inserted by the Finance (No. 2) Act, 1971, w.e.f. 1-1-1972.